Annual Report 2023

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2023 截至二零二三年十二月三十一日止年度 260 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 37. 金融工具（續） b. 財務風險管理目標及政策（續） 市場風險（續） (i) 外匯風險（續） 敏感度分析（續） (ii) 利率風險 本集團因固定利率銀行借貸（該等 銀行借貸詳情見附註 31 ）、租賃負 債（租賃負債詳情見附註 32 ）、定 期存款、短期定期存款及已抵押銀 行存款（該等存款詳情見附註 27 ） 以及應付債券（應付債券詳情見附 註 34 ）而面臨公允值利率風險。本 集團目前沒有任何利率對沖政策。 然而，本集團會監控利率風險並會 在有需要時考慮對沖重大利率風 險。 37. FINANCIAL INSTRUMENTS (Continued) b. Financial risk management objectives and policies (Continued) Market risk (Continued) (i) Currency risk (Continued) Sensitivity analysis (Continued) Profit for the year 年內溢利 2023 2022 二零二三年 二零二二年 RMB’000 RMB’000 人民幣千元 人民幣千元 USD 美元 129,295 (39,990) HKD 港元 999 29,648 JPY 日元 2,407 5,319 INR 印度盧比 (3,570) (16,018) VND 越南盾 (6,509) 1,473 KRW 韓元 1,366 4,976 (ii) Interest rate risk The Group is exposed to fair value interest rate risk in relation to fixed-rate bank borrowings (see Note 31 for details of these bank borrowings), lease liabilities (see Note 32 for details of lease liabilities), time deposits, short term fixed deposits and pledged bank deposits (see Note 27 for details of these deposits) and bonds payable (see Note 34 for details of the bonds payable). The Group currently does not have interest rate hedging policy. However, the Group monitors interest rate exposures and will consider hedging significant interest rate exposures should the need arise.